Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (8,900 units)	$	302,600	$	34.00
Variable expenses		178,000		20.00
Contribution margin		124,600	$	14.00
Fixed expenses		55,200
Net operating income	$	69,400

Required:

Prepare a new contribution format income statement under each of the following conditions (consider each case independently):

1.	The sales volume increases by 30 units.

2.	The sales volume decreases by 30 units.

3.	The sales volume is 7,900 units.